Held Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable, CESTAT, MUMBAI BENCH Q Logic India (P.) Ltd. v. Commissioner of Service Tax, Pune RAMESH NAIR, JUDICIAL… Read More »
DEPARTMENT OF TRADE & TAXES GOVT. OF NATIONAL CAPITAL TERRITORY OF DELHI, (Policy Branch) VYAPAR 1311AWAN,I.P.ESTATE, NEW DELHI —110 002. No.F.3(378)/Policy/VAT/2016/489-494 Dated 21.07.2016 Order Sub: Speedy disposal of all refund claims. Whereas Refunds are required to be processed strictly in accordance with the provisions as laid down u/s 38 of DVAT Act and Rule 34… Read More »
Refund claims under rule 5 of the CENVAT Credit Rules, 2004 Circular No. 195/05/2016-Service Tax F. No. 137/62/2015-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing *** New Delhi, dated 15th June, 2016 To All Principal Chief Commissioners of Central Excise All Chief Commissioners… Read More »
NOTIFICATION Finance Department Sachivalaya, Gandhinager. Dated the 25th May, 2016 No. (GHN-34) VAR-2016(38)/TH – WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to make rules and to dispense with the previous publication thereof under the proviso to sub-section (4) of section 98 of the Gujarat… Read More »
SUPREME COURT OF INDIA Commissioner of Income-tax, Delhi-II v. Jyotsna Holdings (P.) Ltd. A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NO (S). 1774 OF 2006 MARCH 8, 2016 Ms. Liz. Methew, Ashok Kr. Panigria and B.V. Balaram Das, Advs. for the Appellant. Ajay Vora, Sr. Adv., Ms. Kavita Jha, Bhargava V. Desai, Ms.… Read More »
Jain Irrigation Systems Ltd. v. Commissioner of Central Excise, Mumbai M.V. RAVINDRAN, JUDICIAL MEMBER ORDER NOS. M/4872/2015/SMB AND A/3580-3581/2015/SMB APPLICATION NO. ST/MA(ORS.)/94578/2015 APPEAL NOS. ST/89895 AND 89901/2014 OCTOBER 28, 2015 Aqueel Sheeraji, Adv. for the Appellant. A.B. Kulgod, Asstt. Commr. (AR) for the Respondent. ORDER 1. These two appeals filed by the appellant are against… Read More »
Interest on Income Tax Refund ; Section 244A(1) of Income Tax Act 1961 Facts of the Case The appellant had paid a sum of Rs. 20,00,000/- on 29.6.1991, as tax due under section 140A. This amount actually became refundable due to the appellate proceedings. Therefore, the appellant claimed the refund of the said amount of… Read More »
Facts of the case The petitioner company cleared its final product during the period between June, 2002 and September, 2002 on payment of excise duties totalling to Rs. 91,129/-. The petitioners due to a pure clerical error, paid the same amount of duty on same clearances all over again by debiting the amount in the… Read More »
Whether a refund claim in terms of Rule 57F(3) of the Central Excise Rules, 1944 read with Notification No.85/87-CE dated 01.03.87 in respect of credit of duty taken under Rule 57A of the Central Excise Rules, 1944 which remain unutilized in respect of those consignments which were exported and sailed prior to 21.05.89, made after… Read More »
F.No No.312/109/2015-0T Government of India Ministry of Finance Central Board of Direct Taxes (CBDT) New Delhi, Dated: 2nd December, 2015 Sir/ Madam, Sub: Expeditious issue of refunds below Rs.50,000/- in Non-CASS cases for AYs 201.3-1.4 and 2014-15 I am directed to say that as on 01,11.2015, there were 2,07 lakh returns involving refund claims of… Read More »